9911796707
TMI Blog1974 (10) TMI 37X X X X Extracts X X X X X X X X Extracts X X X X ..... AC failed; hence this second appeal. 2. According to the assessing authority, the appellant, a registered firm at Bombay, had purchased 4 diesel generating sets from Sree Meenakshi Mills Ltd., Madurai for a sum of Rs. 2,10,500 that the terms of the purchases were that the goods should be taken possession of in 'as is where is' condition and that they were to arrange for dismantling and transporting of the goods. The AO therefore concluded that the property in the relevant goods vested with the appellant and the further transport and the sales effected to certain parties in other States as detailed below were at the hands of the appellant. Out of the four transactions, it is the case of the Revenue that one was sold in Madurai itself and th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellants despatched the goods from Madurai to any place outside the State, he ought not to have been assessed to Central Sales Tax. He filed additional ground to the effect that Sree Meenakshi Mills Limited, which in fact did effect the inter-State sales were already assessed to Central Sales Tax Act by the concerned assessing authority and that therefore the assessment made on the appellants was clearly unsustainable. 5. As regard the facts of the case, the AAC has stated as follows: "I find that the appellant does not deny the fact that they bought the goods in question on as is whether is condition, from Sree Meenakshi Mills Ltd., Madurai. It is not the appellant's contention that the said goods were taken by him to Bombay or any other ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the goods to buyers in other States, it cannot follow that the very inter-State sales were effected by Sree Meenakshi Mills Ltd., Madurai. The appellant has not let in any evidence to draw a conclusion, on facts, contrary to those adverted to by the assessing authority, viz., that the appellant had taken possession of the goods at Madurai itself and that thereafter, he only was competent to dispose of the properties. It was in such a right of disposal that the appellant contracted the parties in other States and presumably, as a matter of expediency, he left the goods with the mills, who were requested to consign them to the buyers in other states, as desired by the appellants with the Bombay address. In the invoices issued to S.O. Quarr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... transactions and that the goods moved only pursuant to the said contracts. In such circumstances the authorities below came to the conclusion that the relevant transactions were the appellants interstate sales falling under s. 3(a) of the Central Sales Tax Act. The other argument of the appellant that inasmuch as Sree Meenakshi Mills Limited, were already assessed on the identical turnover, the appellant cannot be taxed once over again cannot hold good because the Revenue is entitled to demand tax only from the person from whom it is due. The appellant referred to in this context, M.T.A. 1651/67, dt. 3rd Sept., 1968 and this was for the authority that tax cannot be levied on a single transaction of sale twice, once at the hands of the prin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bjection, in M.T.M.P. 127/74. In this context, in the course of his argument, the learned counsel for the appellant referred to the case of Mysore Silk House vs. The State of Mysore reported in 13 STC page 597, as authority for the proposition that where the transaction of sale is exempt under the local enactment, the benefit of such exemption is extended to the related inter-State sales transactions by virtue of the provision in s. 8(2A) of the Central Sales tax Act. The Central Sales Tax Act is a separate enactment and the factum of single point tax under the local law cannot give any right of exemption on the proved second sales under the Central Sales tax Act, especially after the amendment of the Central Sales tax. The learned Counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in respect of the National Power Supply Corporation Limited, Rs. 81,900 in respect of the 'Miraj Electric Supply Company Limited, Rs. 42,266 in respect of the 'Punjab Cold Storage and General Industries' and Rs. 73,225 with regard to 'S.I. Works (quarry) Private Ltd.'. Of these item No. 1, refers to an inter-State sale, which, has been separately decided upon in M.T.A. 1349/67. The other three items are relevant to the present appeal. The AO has accepted the figures in respect of two items inter-State sales. As regards the third item, he made an estimate of Rs. 1,14,700. We find, at pages 27-31 of the appeal file No. 814/65, there invoices of the appellants, in respect of the said three sales. The figures are mentioned by the appellant in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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